Case Law Details
Case Name : In re Dwarka Prosad Agarwala (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Dwarka Prosad Agarwala (GST AAR West Bengal)
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these p...
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Could the AAR have rejected the application for Advance Ruling ?- By any thiking, the Answer, as given, could not but be /have been an emphatic ‘NnnnO”!?
INstantly comes to mind the instance in which the ITAT# refused to allow the litigant-taxpayer whose plea to allow not to pursue but the points of issue to be taken for settlement by the AO(<DRP) was rejected – Questionably so; REfer the related Pr.posts !
#https://itatonline.org/…/uploads/Technimont-DTAA.pdf
(16) – to focus on para 16 )
SEE the posted comment (S)!